March 22, 2019
Summary Audit of Systemic Weaknesses in the Cost of War Reports DODIG-2019-066
Our objective was to identify and summarize any systemic weaknesses in the DoD’s accounting for costs associated with ongoing overseas contingency operations (OCOs) identified in six Cost of War (CoW) audit reports issued by the DoD Office of Inspector General (OIG), Army Audit Agency, Naval Audit Service, and Air Force Audit Agency from 2016 through 2018. We considered a weakness systemic when the same or similar issue occurred in two or more DoD Components involved in the CoW reporting process. In addition, we determined the status of recommendations from six CoW audit reports and the actions DoD Components took in response to those recommendations.